Written question asked by James Clappison (Conservative) on Wednesday, 13 December 2000, in the House of Commons. It was due for an answer on Wednesday, 20 December 2000. It was answered by Stephen Timms (Labour) on Wednesday, 20 December 2000 on behalf of the Treasury.

Treasury

Question: To ask Mr Chancellor of the Exchequer, what assessment he has made of the number of firms covered by the exemption for the domestic sector as a result of being small consumers of energy in respect of the Climate Change Levy; and what proportion of small and medium sized enterprises such firms represent. - (Holding answer 18 December 2000).

Answer: Mr. Clappison: To ask the Chancellor of the Exchequer what assessment he has made of the number of firms covered by the exemption for the domestic sector as a result of being small consumers of energy in respect of the climate change levy; and what proportion of small and medium sized enterprises such firms represent. [143074] Mr. Timms: [holding answer 18 December 2000]: All small energy users who benefit from the reduced 5 per cent. rate of VAT on fuel and power will be exempted from the CCL. It is not known how many of these are small businesses, rather than domestic customers.

Secondary information

Type: Written question
Reference: 360 c234W; 143074
Session: 2000-01
Subjects: Consumption Climate change levy Energy Exemptions Small businesses VAT Tax rates and bands
Link: View this Written question on www.publications.parliament.uk